Etablissements Debay: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Etablissements Debay
Largest movements
- Receivables within one year -€4,038
down €4,038 (-52.4%), from €7,703 to €3,665
of which Trade receivables: -€4,092
- Stocks and contracts +€3,507
up €3,507 (+11.5%), from €30,627 to €34,134
of which Contracts in progress: +€2,348
- Cash -€2,105
down €2,105 (-26.4%), from €7,975 to €5,869
mainly Other debts (-€10,918) and Stocks and contracts (-€3,507)
- Other debts -€10,918
down €10,918 (-36.0%), from €30,324 to €19,406
- Trade debts +€7,463
up €7,463 (+87.5%), from €8,532 to €15,994
- Profit (loss) carried forward +€844
up €844 (+1.6%), from -€54,156 to -€53,312
- Gross operating margin -€13,735
down €13,735 (-88.0%), from €15,605 to €1,870
- Other operating charges +€653
up €653 (+439%), from €149 to €802
- Financial charges -€463
down €463 (-67.4%), from €688 to €224
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €46,922 | €44,311 | -€2,611 | -5.6% |
| Current assets | 29/58 | €46,922 | €44,311 | -€2,611 | -5.6% |
| Stocks and contracts in progress | 3 | €30,627 | €34,134 | +€3,507 | +11.5% |
| Stocks | 30/36 | €30,627 | €31,787 | +€1,160 | +3.8% |
| Contracts in progress | 37 | - | €2,348 | +€2,348 | |
| Amounts receivable within one year | 40/41 | €7,703 | €3,665 | -€4,038 | -52.4% |
| Trade receivables | 40 | €4,092 | - | -€4,092 | |
| Other amounts receivable | 41 | €3,611 | €3,665 | +€54 | +1.5% |
| Cash at bank and in hand | 54/58 | €7,975 | €5,869 | -€2,105 | -26.4% |
| Deferred charges and accrued income | 490/1 | €617 | €642 | +€25 | +4.1% |
| Total equity and liabilities | 10/49 | €46,922 | €44,311 | -€2,611 | -5.6% |
| Equity | 10/15 | €8,066 | €8,910 | +€844 | +10.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €222 | €222 | = | 0.0% |
| Non-distributable reserves | 130/1 | €113 | €113 | = | 0.0% |
| Legal reserve | 130 | €113 | €113 | = | 0.0% |
| Tax-exempt reserves | 132 | €109 | €109 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,156 | -€53,312 | +€844 | +1.6% |
| Amounts payable | 17/49 | €38,856 | €35,401 | -€3,455 | -8.9% |
| Amounts payable within one year | 42/48 | €38,856 | €35,401 | -€3,455 | -8.9% |
| Trade debts | 44 | €8,532 | €15,994 | +€7,463 | +87.5% |
| Suppliers | 440/4 | €8,532 | €15,994 | +€7,463 | +87.5% |
| Other amounts payable | 47/48 | €30,324 | €19,406 | -€10,918 | -36.0% |
| Other operating charges | 640/8 | €149 | €802 | +€653 | +439% |
| Gross operating margin | 9900 | €15,605 | €1,870 | -€13,735 | -88.0% |
| Operating profit (loss) | 9901 | €15,456 | €1,068 | -€14,388 | -93.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €688 | €224 | -€463 | -67.4% |
| Recurring financial charges | 65 | €688 | €224 | -€463 | -67.4% |
| Profit (loss) for the period before taxes | 9903 | €14,769 | €844 | -€13,924 | -94.3% |
| Profit (loss) for the period | 9904 | €14,769 | €844 | -€13,924 | -94.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,769 | €844 | -€13,924 | -94.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.